Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - The court concludes that the penalty imposition in this case, based on a typographical error in the e-way bill, lacks jurisdiction and is illegal. - Orders imposing penalties, are quashed and set aside.
Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - The court concludes that the penalty imposition in this case, based on a typographical error in the e-way bill, lacks jurisdiction and is illegal. - Orders imposing penalties, are quashed and set aside.
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